Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 1 - DEPARTMENT OF REVENUE
Section 10-1-41 - Appeals from departmental decisions

S.D. Codified Laws § 10-1-41

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Current through the 2024 Legislative Session
Section 10-1-41 - Appeals from departmental decisions

From any decision of the secretary of revenue, or of the director of any division of the Department of Revenue, or either or any or all of them, relating to licensing, revocation of license, compromise, or adjustment of taxes, or refund of taxes, any person aggrieved or interested, including any officer, department, board, commission, agency, institution, or subdivision of the state, may take an appeal to the circuit court, as provided by chapter 1-26.

SDCL 10-1-41

SL 1943, ch 257, § 13; SDC Supp 1960, § 55.2009-1; SL 1984, ch 12, § 67; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.